§ 111.02 OCCUPATION TAX ON LIQUOR LICENSES.

   (A)   For the purpose of raising revenue within the city, an occupation tax is hereby levied upon the businesses that are required to obtain any class of annual license from the state’s Liquor Control Commission. The amount of this occupation tax shall be double the amount of the annual license fee amount that is set by Neb. Rev. Stat. Chapter 53 and the state’s Liquor Control Commission.

   (B)   The license holder shall also be assessed a fee as set by resolution. If the Clerk is not notified in a timely manner by a license holder that said license holder does not want to obtain a renewal license, the license holder shall be responsible to reimburse the city for such actual publication costs and administrative fees expended by the city regarding such license.

   (C)   (1)   Such occupation tax shall be paid to the City Clerk at the time the license is issued together with publication costs and administrative fees that are assessed in conjunction with obtaining the license.

      (2)   The occupation tax years shall commence on May 1 of each year and end April 30 of the succeeding year on all classifications of liquor licenses except Class C licenses. The occupation tax for Class C licenses shall commence on November 1 of each year and end on October 31 of the succeeding year.

   (D)   The annual occupation tax for all licenses shall be reduced by any full quarterly periods that have lapsed at the time the license is issued. All occupation tax and costs shall be paid prior to the issuance of license.

(Prior Code, § 111.02) (Ord. 05-15, passed 3-7-2005; Ord. 07-18, passed 9-17-2007; Ord. 21-29, passed 10-4-2021)

§ 111.03 OCCUPATION TAX ON GARBAGE/REFUSE COLLECTORS.

   (A)   (1)   An occupation tax in the amount of $27 is hereby imposed:

         (a)   On each ton of garbage and refuse collected by a licensed garbage/refuse collector within the corporate limits of the city; and

         (b)   On each ton of garbage and refuse collected by a licensed garbage/refuse collector outside the limits of the city and deposited in the city’s solid waste transfer station.

      (2)   The occupation tax authorized herein shall be exclusively used for funding solid waste management programs, including the payment of principal and interest on revenue bonds issued by

the city.

   (B)   Each licensed garbage/refuse collector shall, not later than the first of the month immediately following the city’s monthly billing statement, remit to the City Clerk payment of occupation taxes due and owing from the previous calendar month.

   (C)   All garbage and refuse collected by licensed garbage/refuse collectors within the corporate limits, whether destined for deposit at the city’s solid waste transfer station or for deposit elsewhere, shall, before leaving the corporate limits of the city, be weighed at scales located at the city’s solid waste transfer station or at such other scales approved by the Public Works Department. Any garbage and refuse not being deposited at the city’s solid waste transfer station, whether destined for deposit inside or outside of the state, shall be weighed and the driver of the garbage/refuse vehicle shall be provided with a certificate of weight which shall be displayed upon demand to any police officer or community service technician of the city.

   (D)   The occupation tax provided herein shall not be imposed upon garbage or refuse destined for deposit at any location outside of the state. The garbage/refuse collector shall file a written and verified statement identifying any tonnage which is claimed to be exempt under this division (D) which specifically provides the tonnage, date and deposit location garbage or refuse is deposited outside the state. Upon verification, the city shall refund to the garbage/refuse collector the portion of the paid occupation tax which was paid for out-of-state deposit.

   (E)   A collector’s license issued pursuant to § 50.15 of this code may be revoked or suspended by the City Council after a hearing if the Public Works Department files a complaint with the City Administrator alleging that a particular collector is not complying with the terms of this section or in the event the City Clerk files a complaint with the City Administrator alleging that a particular collector is not paying the occupation taxes in a timely manner.

   (F)   Each licensed collector shall be required to notify the bonding company which is providing the bond required of the collector under § 50.15 of this code and obtain the written confirmation of the bonding company that the bond will cover the payment of the occupation taxes to the extent of the bond.

(Prior Code, § 111.03) (Ord. 06-18, passed 6-19-2006; Ord. 08-24, passed 9-2-2008; Ord. 10-26, passed 9-7-2010)

LODGING FACILITY TAX

§ 111.15 PURPOSE.

   Pursuant to the authority of Neb. Rev. Stat. § 16-205, the city finds, determines and declares that it is appropriate that a tax be imposed on all lodgings facilities as herein defined for the purposes of raising revenues. The foregoing determination is made with due consideration of business in the city and the relation of business to the municipal welfare, together with relation thereof to expenditures required by the city, and with consideration of just, proper and equitable distribution of the tax burdens within the city and other properly associated matters. This tax to be imposed on all lodging facilities as herein defined is for the intent of raising revenues for the operation of city park and recreation facilities.

(Ord. 22-19, passed 10-3-2022)

§ 111.16 DEFINITIONS.

   For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicated or required a different meaning.

   LODGING FACILITY. Any commercial, nonprofit or state-owned facility where the public may obtain sleeping accommodations for payment. This term includes any hotel, motel, tourist lodging facility, courts, campground (charges for RV pads or tent sites), inn or short-term rentals (rentals for a period of not longer than 30 days). LODGING FACILITY does not include the portion of a health care facility (licensed under the Health Care Facility Licensure Act), which provides rooms, lodging or sleeping accommodations for a charge; or a facility operated by an approved educational institution used to house students.

   PERSON. Any natural person, individual, partnership, association, organization or corporation of any kind or character engaging in the business of operating a lodging facility.

   ROOM. Any space ordinarily used for sleeping accommodations and for which any occupant has, for consideration, obtained the use or possession, or the right to use or possess, for a period not to exceed 30 contiguous days. The term shall include camping space, trailer space or recreational vehicle space. The term does not include a function room such as a ballroom, banquet room, reception room or meeting room, provided it is not used as temporary sleeping accommodations, nor for complimentary or other sleeping accommodations for which no consideration is charged or for sleeping accommodations for which the consideration is paid by a person not subject to the sales and use tax imposed by the Nebraska Revenue Act of 1967.

   TAXPAYER. Any person engaged in the lodging business herein defined who is required to pay the tax herein imposed.

   TOTAL CONSIDERATION CHARGED FOR OCCUPANCY. Any and all charges that are subject to the lodging tax under the Nebraska Visitors Development Act, Neb. Rev. Stat. §§ 81-1,245 et seq. excluding the city’s lodging facility occupation tax.

(Ord. 22-19, passed 10-3-2022)

§ 111.17 TAX IMPOSED; COLLECTION OF TAX.

   (A)   Each person engaged in the business of operating a lodging facility in the city shall pay an occupancy tax in the amount of 4% of the lodging consideration charged for occupancy per occupied room per night.

   (B)   The tax imposed by this chapter shall be collected by the lodging facility operator from the occupant of each room to which the tax applies. The tax imposed by this chapter may be shown as an add-on to the charge for occupancy of the rooms and shall be collectible at the time the lodging is furnished, regardless of when the charge for the occupancy is paid. The lodging facility operator shall remain responsible for payment of all taxes imposed, whether or not the taxes are actually collected from the guests.

(Ord. 22-19, passed 10-3-2022)

§ 111.18 RETURN.

   Each and every person engaged in the business of operating a lodging facility within the city for the calendar month beginning December 2022, and for each and every month thereafter, shall prepare and file, on or before the twenty-fifth day of the following month on a form prescribed and furnished by the city, a return for the taxable calendar month, and at the same time to pay to the city the tax herein imposed. The return shall be verified and sworn to by an owner or officer of the business. The return shall be considered filed on time if mailed with payment enclosed in an envelope properly addressed to the city’s Finance Department, postage prepaid and postmarked before midnight of the twenty-fifth of the appropriate month. If the city offers online filing, the return will also be considered filed on time if filed online and electronic payment submitted to the city by midnight of the twenty-fifth of the appropriate month.

(Ord. 22-19, passed 10-3-2022)